Section 43A | Groups: eligibility.

(1)Two or more UK bodies corporate are eligible to be treated as members of a group if ...—^F1F2

(a)one of them controls each of the others,

(b)one person (whether a body corporate or an individual) controls all of them, or

(c)two or more individuals carrying on a business in partnership control all of them.

(2)Repealed^F3

(3)Repealed^F4

(4)An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—^F5

(a)controls the UK body corporate or all of the UK bodies corporate, and^F5

(b)is established, or has a fixed establishment, in the United Kingdom in relation to the business.^F5

(5)Two or more relevant persons carrying on a business in partnership (“the partnership”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—^F5

(a)controls the UK body corporate or all of the UK bodies corporate, and^F5

(b)is established, or has a fixed establishment, in the United Kingdom in relation to the business.^F5

(6)In this section—^F5

(a)“UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;^F5

(b)“relevant person” means an individual, a body corporate or a Scottish partnership.^F5

(7)Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.^F5